Management of Zakat Funds in Zakat Management Institutions

The management of zakat funds by the Sidogiri Amil Zakat Agency can become a social economic force for the Muslim community, with a more innovative approach compared to conventional activities, as revealed by this study. This study aims to explore and understand the implementation of zakat fund management at the Sidogiri Amil Zakat Institution. Using a qualitative approach with ethnographic methods, data were collected through interviews, observations, and documentation. Data processing was carried out through condensation, presentation, and conclusion drawing, while data validity was ensured through triangulation of techniques and sources. The research findings reveal several key results: 1) Zakat collection is actively carried out in various locations such as cities, districts, villages, residential areas, companies, stores, mosques, and through visits to communities and community leaders. There are FO (Funding Officer) staff members responsible for collecting zakat funds. 2) Zakat funds are distributed to the community in the form of zakat fitrah, money, and essential goods such as rice, as well as assistance for poor and destitute children, scholarships, the construction of worship facilities, and the provision of clean water. Distribution follows the principle of the eight eligible recipients. 3) Funded programs include assistance for elderly destitute individuals, while other programs such as education, preaching, health, economy, humanitarian aid, and environmental issues are not funded by zakat funds